It should be of productive nature from which one can derive profit or benefit such as merchandise for business, gold, silver, livestock etc. The amount of wealth, which makes one liable for Zakaat, is called Nisaab. The Nisaab as fixed by Rasulullah (sallal laahu alaihi wasallam) is as follows: Gold: 87.48 (grams) or 7.5 Tolas Silver: 612.36 (grams) or 52.5 Tolas Nisaab of cash, stock or bonds, other cash assets is the equivalent amount of Gold or Silver. Nisaab is calculated by adding up the cash value of all the assets such as gold, silver, currency, etc. and if it is equal to or in excess of the minimum Nisaab as specified in the above table, the Zakaat is due at the rate of 2.5%. The payment of Zakast is compulsory on the excess wealth or effects which is equal to or exceeds the value of Nisaab, and which is possessed for a full Islamic year. If such wealth decreases during the course of the year and increases again to the value of Nisaab before the end of the year, the Zakaat then must be calculated on the full amount that is possessed at the end of the year.